Place an X in the appropriate columns for each of the following situations to indicate how amounts are classified and how or whether cash is affected:

Situation	Operating Activity	Investing Activity	Financing Activity	Effect on Cash
				Inflow (+)	Outflow (-)	No Effect
a. Paying off accounts payable with cash.
b. Issuance of bonds for cash.
c. Retirement of common stock with cash.
d. Collection of accounts receivable with customer cash.
e. Paid cash for inventory.
f. Acquired land by issuing common stock.